2015-11-11T09:25:02-06:00 2015-06-30 231551315 TROUT EBERSOLE & GROFF LLP 1705 OREGON PIKE LANCASTER PA 17601 990 2014-07-01 232100536 BOYS & GIRLS CLUB OF LANCASTER FOUNDATION BOYS 7172953474 116 SOUTH WATER STREET PO BOX 104 LANCASTER PA 17608 ANDREW H VOGEL III TREASURER 7172953474 2015-10-22 1 BRIAN GROFF P00324634 7175692900 2014 2016-03-07 17:11:31Z ANDREW H VOGEL III 116 SOUTH WATER STREET PO BOX 104 LANCASTER PA 17608 3914316 0 X N/A X 1979 PA THE BOYS & GIRLS CLUB OF LANCASTER FOUNDATION IS A NON-PROFIT ORGANIZATION WHOSE PURPOSE IS TO PROVIDE FUNDS TO SUPPORT PROGRAMS, SERVICES, AND CAPITAL NEEDS OF THE BOYS & GIRLS CLUB OF LANCASTER, INC. 18 18 0 0 0 0 369615 821699 0 0 64296 77497 -2946 -20529 430965 878667 248532 226108 0 0 0 0 0 0 193559 110777 240358 359309 466466 71656 412201 7849920 8030422 23238 123629 7826682 7906793 THE SOLE PURPOSE OF THE BOYS & GIRLS CLUB OF LANCASTER FOUNDATION IS TO PROVIDE FUNDS TO SUPPORT THE PROGRAMS, SERVICES AND CAPITAL NEEDS OF THE BOYS & GIRLS CLUB OF LANCASTER (BGC). 0 0 226108 226108 THE FOUNDATION'S EXEMPT PURPOSES FOR WHICH THE CORPORATION IS ORGANIZED AND SHALL BE OPERATED IS TO EXCLUSIVELY BENEFIT ITS SOLE MEMBER, THE BOYS AND GIRLS CLUB OF LANCASTER. 226108 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 X 18 18 1 0 0 0 1 1 0 1 1 0 0 1 1 1 1 0 1 0 0 0 PA X KAREN SCHLOER 7172953474 116 S WATER STREET PO BOX 104 LANCASTER PA 17608 X MARY ELIZABETH ECKMAN BOARD MEMBER 1.00 X 0 0 0 ROB EVARTS BOARD MEMBER 1.00 X 0 0 0 RUFUS A FULTON JR BOARD MEMBER 1.00 X 0 0 0 DONALD G GOLDSTROM BOARD MEMBER 1.00 X 0 0 0 EDGAR L GROVE BOARD MEMBER 1.00 X 0 0 0 MILTON HEFFT BOARD MEMBER 1.00 X 0 0 0 DONALD HORN BOARD MEMBER 1.00 X 0 0 0 THOMAS KENNEDY BOARD MEMBER 1.00 X 0 0 0 CHRIS MARKLEY BOARD MEMBER 1.00 X 0 0 0 SCOTT RADCLIFFE BOARD MEMBER 1.00 X 0 0 0 BEVERLY STEINMAN BOARD MEMBER 1.00 X 0 0 0 ADRIAN YOUNG BOARD MEMBER 1.00 X 0 0 0 SR ZIMMERMAN III BOARD MEMBER 1.00 X 0 0 0 BOYER L VEITCH CHAIRMAN 1.00 X X 0 0 0 CHRISTIAN E MCMURTRIE PRESIDENT 1.00 X X 0 0 0 ANDREW H VOGEL III TREASURER 1.00 X X 0 0 0 DAVID ALSPACH SECRETARY 1.00 X X 0 0 0 KAREN SCHLOER ACTING SECRETARY 4.00 X X 0 0 0 0 0 0 0 0 0 0 0 821699 60361 821699 31382 31382 35500 39167 -3667 -3667 -3667 3042597 2996482 46115 46115 46115 DISCOUNT ON PLEDGE REVENUE 900099 -16862 -16862 -16862 878667 -20529 0 77497 226108 226108 6050 6050 16674 16674 CAPITAL CAMPAIGN PROJEC 193479 193479 ADMINISTRATIVE FEES 23892 23892 MISCELLANEOUS EXPENSE 183 183 PLANNED GIVING 80 80 466466 226108 46799 193559 158534 201478 270270 5225 10865 1559060 321532 1265159 1237528 1825917 2005951 4595085 4304330 7849920 8030422 969 100150 1175 1175 21094 22304 23238 123629 X 2756461 2511665 314156 313726 4756065 5081402 7826682 7906793 7849920 8030422 X 412201 -50910 -281180 X X 0 1 X 1 0 X X 1 BOYS & GIRLS CLUB OF LANCASTER INC 231352044 7 1 226108 0 1 226108 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 164325 599269 1606 1606 763594 164325 5949 5949 164325 164325 17306 17306 164325 164325 5949 5949 164325 164325 6948 6948 164325 0 0 173857 173857 1378365 316970 1061395 6838 4562 2276 1237528 BENEFICIAL INTEREST IN PERPETUAL TRUST 4317808 ACCRUED INVESTMENT INCOME 3384 DISCOUNT ON PLEDGES RECEIVABLE -16862 4304330 CHARITABLE GIFT ANNUITIES PAYABLE 22304 22304 X 571390 -50910 2320 -242013 -290603 861993 16674 16674 878667 491279 2320 39167 41487 449792 16674 16674 466466 PART X, LINE 2: UNDER PROVISIONS OF ASC TOPIC 740, INCOME TAXES, THE ORGANIZATIONS RECOGNIZE THE BENEFITS OR LIABILITY ASSOCIATED WITH A TAX POSITION DURING THE PERIOD WHICH, BASED ON ALL AVAILABLE EVIDENCE, THE ORGANIZATIONS MANAGEMENT BELIEVES IT IS MORE THAN FIFTY PERCENT PROBABLE THAT THE POSITION WILL BE SUSTAINED UPON EXAMINATION, INCLUDING THE RESOLUTION OF APPEALS OR LITIGATION PROCESSES, IF ANY. THE PORTION OF THE TAX BENEFITS ASSOCIATED WITH INCOME TAX POSITIONS THAT DO NOT MEET THE ABOVE THRESHOLD IS REFLECTED AS A LIABILITY FOR UNCERTAIN TAX POSITIONS IN THE ACCOMPANYING CONSOLIDATED STATEMENT OF FINANCIAL POSITION. ANY INTEREST OR PENALTY ASSOCIATED WITH SUCH POSITIONS WOULD BE RECORDED IN THE CONSOLIDATED STATEMENT OF ACTIVITIES AND ANY RELATED ACCRUAL WOULD BE RECOGNIZED ON THE CONSOLIDATED STATEMENT OF FINANCIAL POSITION. TAX POSITIONS THAT ARE OTHER THAN ROUTINE BUSINESS TRANSACTIONS ARE REEVALUATED ON AN ANNUAL BASIS FOR BOTH POTENTIAL RECOGNITION AND DERECOGNITION. GENERALLY, THE ORGANIZATIONS ARE NO LONGER SUBJECT TO EXAMINATION FOR INCOME TAX RETURNS FILED IN U.S. FEDERAL AND PENNSYLVANIA JURISDICTIONS FOR YEARS PRIOR TO 2012. MANAGEMENT IS NOT AWARE OF ANY UNCERTAIN TAX POSITIONS TAKEN BY THE ORGANIZATIONS. PART XI, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES NETTED AGAINST REVENUE ON 990 39,167. CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS -7,248. UNREALIZED LOSS IN PERPETUAL TRUST -273,932. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES NETTED AGAINST REVENUE ON 990 39,167. PART V - ENDOWMENT FUNDS THE INCOME FROM THE ENDOWMENT FUNDS IS USED TO BUILD THE NECESSARY ACADEMICS, LIFE SKILLS, AND EMPLOYMENT READINESS FOR THE AT-RISK YOUTH SERVICED BY THE BOYS & GIRLS CLUB OF LANCASTER, INC., AS WELL AS SUPPORTING THE STAFF DEVELOPMENT OF THE BOYS & GIRLS CLUB OF LANCASTER, INC. THE PRINCIPAL OF THE ENDOWMENT FUNDS IS TO BE HELD IN PERPETUITY. 1 BOYS & GIRLS CLUBS OF LANCASTER INC 116 S WATER ST LANCASTER PA 17608 231352044 501(C)(3) 226108 TO SUPPORT THE PROGRAMS, SERVICES, AND CAPITAL NEEDS OF THE BOYS & GIRLS CLUB OF LANCASTER, INC. 1 0 PART I, LINE 2: THE FOUNDATION MONITORS EXPENDITURES THROUGH DIRECT OVERSIGHT. X 1 60361 MARKET VALUE 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 CHRISTIAN E. MCMURTRIE AND SCOTT K. RADCLIFFE HAVE OWNERSHIP INTERESTS IN THE SAME COMPANY. FORM 990, PART VI, SECTION A, LINE 6 THE FOUNDATION IS OPERATED EXCLUSIVELY TO BENEFIT ITS SOLE MEMBER, THE BOYS AND GIRLS CLUB OF LANCASTER. FORM 990, PART VI, SECTION A, LINE 7A THE BOYS AND GIRLS CLUB OF LANCASTER IS THE SOLE MEMBER OF THE BOYS AND GIRLS CLUB OF LANCASTER FOUNDATION. THE BOARD OF DIRECTORS OF THE BOYS & GIRLS CLUB OF LANCASTER APPOINT THE DIRECTORS FOR THE BOYS AND GIRLS CLUB OF LANCASTER FOUNDATION. AS SUCH, THE CEO OF THE BOYS & GIRLS CLUB OF LANCASTER IS APPOINTED AS A MEMBER OF THE BOARD OF DIRECTORS OF THE BOYS AND GIRLS CLUB OF LANCASTER FOUNDATION. FORM 990, PART VI, SECTION B, LINE 11 THE FINANCE COMMITTEE OF THE FOUNDATION REVIEWS THE FINAL FORM 990 PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE FOUNDATION SENDS THE CONFLICT OF INTEREST POLICY TO ITS BOARD MEMBERS ANNUALLY AND REQUESTS A SIGNATURE INDICATING A REVIEW AND COMPLIANCE WITH THE POLICY. MOST OF THE BOARD MEMBERS HAVE COOPERATED WITH THIS POLICY. FORM 990, PART VI, SECTION B, LINE 15 THE FOUNDATION SHARES MANAGEMENT PERSONNEL WITH THE BOYS & GIRLS CLUB OF LANCASTER. THE FOUNDATION PAYS AN ADMINISTRATIVE FEE FOR THESE SERVICES. THE FOUNDATION HAS NO EMPLOYEES. FORM 990, PART VI, SECTION C, LINE 19 THE FOUNDATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: UNREALIZED LOSS IN PERPETUAL TRUST -273,932. CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS -7,248. FORM 990, PART XII, LINE 2C THE FINANCE COMMITTEE ASSUMES RESPONSIBILITY FOR THE AUDIT OF THE FINANCIAL STATMENTS AND THE SELECTION OF AN INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT. SINCE THE FOUNDATION IS REQUIRED TO BE CONSOLIDATED WITH THE BOYS & GIRLS CLUB OF LANCASTER, INC THE FOUNDATION APPROVES THE USE OF THE SAME AUDITOR USED BY THE BOYS & GIRLS CLUB OF LANCASTER, INC. BOYS & GIRLS CLUB OF LANCASTER INC 116 SOUTH WATER STREET PO BOX 104 LANCASTER PA 176080104 231352044 FINANCIAL SUPPORT FOR PROGRAMS, SERVICES, AND CAPITAL NEEDS OF THE CLUB PA 501(C)(3) 7 N/A 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 BOYS & GIRLS CLUB OF LANCASTER INC B 226108 BOYS & GIRLS CLUB OF LANCASTER INC N BOYS & GIRLS CLUB OF LANCASTER INC O 23892 BOYS & GIRLS CLUB OF LANCASTER INC M 90000